THE BILL ITSELF
HJR 205
Elimination of Non-School Property Tax for Homesteads for Persons Age 65 or Older
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House Joint Resolution
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A joint resolution proposing an amendment to Section 6
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of Article VII, the creation of Section 7 of Article
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VIII, and the creation of a new section in Article XII
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of the State Constitution to exempt homestead property
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from all levies other than school district levies for
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persons who have attained age 65, prohibit counties
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and municipalities from reducing total funding for law
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enforcement, and provide an effective date.
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Be It Resolved by the Legislature of the State of Florida:
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That the following amendment to Section 6 of Article VII,
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the creation of Section 7 of Article VIII, and the creation of a
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new section in Article XII of the State Constitution are agreed
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to and shall be submitted to the electors of this state for
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approval or rejection at the next general election or at an
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earlier special election specifically authorized by law for that
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purpose:
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ARTICLE VII
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FINANCE AND TAXATION
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SECTION 6. Homestead exemptions.—
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(a)(1) Every person who has the legal or equitable title
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to real estate and maintains thereon the permanent residence of
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the owner, or another legally or naturally dependent upon the
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owner, shall be exempt from taxation thereon, except assessments
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for special benefits, as follows:
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a. Up to the assessed valuation of twenty-five thousand
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dollars; and
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b. For all levies other than school district levies, on
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the assessed valuation greater than fifty thousand dollars and
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up to seventy-five thousand dollars,
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upon establishment of right thereto in the manner prescribed by
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law. The real estate may be held by legal or equitable title, by
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the entireties, jointly, in common, as a condominium, or
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indirectly by stock ownership or membership representing the
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owner's or member's proprietary interest in a corporation owning
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a fee or a leasehold initially in excess of ninety-eight years.
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The exemption shall not apply with respect to any assessment
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roll until such roll is first determined to be in compliance
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with the provisions of section 4 by a state agency designated by
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general law. This exemption is repealed on the effective date of
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any amendment to this Article which provides for the assessment
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of homestead property at less than just value.
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(2) The twenty-five thousand dollar amount of assessed
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valuation exempt from taxation provided in subparagraph (a)(1)b.
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shall be adjusted annually on January 1 of each year for
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inflation using the percent change in the Consumer Price Index
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for All Urban Consumers, U.S. City Average, all items 1967=100,
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or successor reports for the preceding calendar year as
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initially reported by the United States Department of Labor,
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Bureau of Labor Statistics, if such percent change is positive.
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(3) The amount of assessed valuation exempt from taxation
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for which every person who has the legal or equitable title to
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real estate and maintains thereon the permanent residence of the
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owner, or another person legally or naturally dependent upon the
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owner, is eligible, and which applies solely to levies other
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than school district levies, that is added to this constitution
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after January 1, 2025, shall be adjusted annually on January 1
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of each year for inflation using the percent change in the
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Consumer Price Index for All Urban Consumers, U.S. City Average,
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all items 1967=100, or successor reports for the preceding
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calendar year as initially reported by the United States
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Department of Labor, Bureau of Labor Statistics, if such percent
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change is positive, beginning the year following the effective
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date of such exemption.
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(b) Not more than one exemption shall be allowed any
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individual or family unit or with respect to any residential
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unit. No exemption shall exceed the value of the real estate
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assessable to the owner or, in case of ownership through stock
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or membership in a corporation, the value of the proportion
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which the interest in the corporation bears to the assessed
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value of the property.
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(c) By general law and subject to conditions specified
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therein, the Legislature may provide to renters, who are
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permanent residents, ad valorem tax relief on all ad valorem tax
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levies. Such ad valorem tax relief shall be in the form and
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amount established by general law.
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(d) Every person who has attained age 65 and who has legal
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or equitable title to real estate and maintains thereon the
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permanent residence of the owner, or another legally or
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naturally dependent upon the owner, shall be exempt from
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taxation thereon, except assessments for special benefits, for
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all levies other than school district levies. The legislature
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may, by general law, allow counties or municipalities, for the
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purpose of their respective tax levies and subject to the
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provisions of general law, to grant either or both of the
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following additional homestead tax exemptions:
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(1) An exemption not exceeding fifty thousand dollars to a
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person who has the legal or equitable title to real estate and
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maintains thereon the permanent residence of the owner, who has
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attained age sixty-five, and whose household income, as defined
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by general law, does not exceed twenty thousand dollars; or
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(2) An exemption equal to the assessed value of the
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property to a person who has the legal or equitable title to
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real estate with a just value less than two hundred and fifty
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thousand dollars, as determined in the first tax year that the
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owner applies and is eligible for the exemption, and who has
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maintained thereon the permanent residence of the owner for not
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less than twenty-five years, who has attained age sixty-five,
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and whose household income does not exceed the income limitation
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prescribed in paragraph (1).
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The general law must allow counties and municipalities to grant
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these additional exemptions, within the limits prescribed in
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this subsection, by ordinance adopted in the manner prescribed
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by general law, and must provide for the periodic adjustment of
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the income limitation prescribed in this subsection for changes
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in the cost of living.
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(e)(1) Each veteran who is age 65 or older who is
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partially or totally permanently disabled shall receive a
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discount from the amount of the ad valorem tax otherwise owed on
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homestead property the veteran owns and resides in if the
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disability was combat related and the veteran was honorably
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discharged upon separation from military service. The discount
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shall be in a percentage equal to the percentage of the
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veteran's permanent, service-connected disability as determined
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by the United States Department of Veterans Affairs. To qualify
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for the discount granted by this paragraph, an applicant must
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submit to the county property appraiser, by March 1, an official
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letter from the United States Department of Veterans Affairs
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stating the percentage of the veteran's service-connected
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disability and such evidence that reasonably identifies the
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disability as combat related and a copy of the veteran's
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honorable discharge. If the property appraiser denies the
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request for a discount, the appraiser must notify the applicant
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in writing of the reasons for the denial, and the veteran may
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reapply. The Legislature may, by general law, waive the annual
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application requirement in subsequent years.
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(2) If a veteran who receives the discount described in
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paragraph (1) predeceases his or her spouse, and if, upon the
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death of the veteran, the surviving spouse holds the legal or
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beneficial title to the homestead property and permanently
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resides thereon, the discount carries over to the surviving
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spouse until he or she remarries or sells or otherwise disposes
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of the homestead property. If the surviving spouse sells or
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otherwise disposes of the property, a discount not to exceed the
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dollar amount granted from the most recent ad valorem tax roll
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may be transferred to the surviving spouse's new homestead
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property, if used as his or her permanent residence and he or
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she has not remarried.
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(3) This subsection is self-executing and does not require
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implementing legislation.
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(f) By general law and subject to conditions and
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limitations specified therein, the Legislature may provide ad
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valorem tax relief equal to the total amount or a portion of the
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ad valorem tax otherwise owed on homestead property to:
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(1) The surviving spouse of a veteran who died from
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service-connected causes while on active duty as a member of the
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United States Armed Forces.
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(2) The surviving spouse of a first responder who died in
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the line of duty.
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(3) A first responder who is totally and permanently
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disabled as a result of an injury or injuries sustained in the
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line of duty. Causal connection between a disability and service
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in the line of duty shall not be presumed but must be determined
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as provided by general law. For purposes of this paragraph, the
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term "disability" does not include a chronic condition or
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chronic disease, unless the injury sustained in the line of duty
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was the sole cause of the chronic condition or chronic disease.
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As used in this subsection and as further defined by general
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law, the term "first responder" means a law enforcement officer,
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a correctional officer, a firefighter, an emergency medical
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technician, or a paramedic, and the term "in the line of duty"
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means arising out of and in the actual performance of duty
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required by employment as a first responder.
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ARTICLE VIII
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LOCAL GOVERNMENT
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SECTION 7. Prohibition of reductions in local law
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enforcement funding.—Beginning with the 2027-2028 local fiscal
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year, the total funding provided by each county and municipality
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for law enforcement services may not be less than such
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jurisdiction's total budgeted amount for law enforcement
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services in either the 2025-2026 or 2026-2027 local fiscal year,
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whichever was higher, notwithstanding any reduction in ad
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valorem revenue that may result from the amendment to Article
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VII approved by voters on November 3, 2026.
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ARTICLE XII
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SCHEDULE
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Homestead property tax exemption for persons age 65 or
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older; prohibition of law enforcement funding reductions.—This
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section, the amendment to Section 6 of Article VII relating to
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an exemption from ad valorem taxation other than school district
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levies on homestead property for persons age 65 or older, and
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the creation of Section 7 of Article VIII prohibiting counties
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and municipalities from reducing law enforcement funding below a
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specified level shall take effect January 1, 2027.
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BE IT FURTHER RESOLVED that the following statement be
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placed on the ballot:
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CONSTITUTIONAL AMENDMENT
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ARTICLE VII, SECTION 6
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ARTICLE VIII, SECTION 7
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ARTICLE XII
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HOMESTEAD PROPERTY TAX EXEMPTION FOR PERSONS AGE 65 OR
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OLDER; LAW ENFORCEMENT FUNDING REQUIREMENT.—Proposing an
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amendment to the State Constitution, effective January 1, 2027,
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to exempt homestead property from ad valorem taxation for levies
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other than school district levies for persons who have attained
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age 65 and to prohibit counties and municipalities from reducing
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law enforcement funding below the amount budgeted in local
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fiscal year 2025-2026 or 2026-2027, whichever was greater.